I-3 - Taxation Act

Section 965.35 Disposition versions

2019-12-11

965.35. For the purposes of this Title, the expression

(a)  “qualified cooperative” means a qualified cooperative within the meaning of the cooperative investment plan;

(b)  “adjusted cost” means the cost of a qualifying security as determined under sections 965.36 and 965.36.1;

(b.1)  “cooperative investment plan” means the cooperative investment plan adopted under the Act respecting the Ministère de l’Économie et de l’Innovation (chapter M-14.1);

(c)  “total income” means the total income of an individual within the meaning of paragraph j of section 965.1, as it read before being repealed;

(c.1)  “qualified partnership” means a partnership that is a member of a farm cooperative and, within 60 days after the end of the fiscal period in which it acquired a qualifying security and not later than 31 January of the year immediately following the year in which the said fiscal period ends, files with the farm cooperative a written declaration indicating the share of each of its members of the income or loss of the partnership for that fiscal period;

(d)  “qualifying security” means a qualifying security within the meaning of the cooperative investment plan.

1986, c. 15, s. 150; 1987, c. 21, s. 67; 1988, c. 41, s. 89; 1992, c. 1, s. 145; 1994, c. 16, s. 51; 1995, c. 63, s. 108; 1997, c. 3, s. 71; 1999, c. 8, s. 20; 2003, c. 29, s. 139; 2006, c. 8, s. 31; 2017, c. 29, s. 168; 2019, c. 29, s. 1.

2017-12-07

965.35. For the purposes of this Title, the expression

(a)  “qualified cooperative” means a qualified cooperative within the meaning of the cooperative investment plan;

(b)  “adjusted cost” means the cost of a qualifying security as determined under sections 965.36 and 965.36.1;

(b.1)  “cooperative investment plan” means the cooperative investment plan adopted under the Act respecting the Ministère du Développement économique, de l’Innovation et de l’Exportation (chapter M-30.01);

(c)  “total income” means the total income of an individual within the meaning of paragraph j of section 965.1, as it read before being repealed;

(c.1)  “qualified partnership” means a partnership that is a member of a farm cooperative and, within 60 days after the end of the fiscal period in which it acquired a qualifying security and not later than 31 January of the year immediately following the year in which the said fiscal period ends, files with the farm cooperative a written declaration indicating the share of each of its members of the income or loss of the partnership for that fiscal period;

(d)  “qualifying security” means a qualifying security within the meaning of the cooperative investment plan.

1986, c. 15, s. 150; 1987, c. 21, s. 67; 1988, c. 41, s. 89; 1992, c. 1, s. 145; 1994, c. 16, s. 51; 1995, c. 63, s. 108; 1997, c. 3, s. 71; 1999, c. 8, s. 20; 2003, c. 29, s. 139; 2006, c. 8, s. 31; 2017, c. 29, s. 168.

2006-06-08

965.35. For the purposes of this Title, the expression

(a)  “qualified cooperative” means a qualified cooperative within the meaning of the cooperative investment plan;

(b)  “adjusted cost” means the cost of a qualifying security as determined under sections 965.36 and 965.36.1;

(b.1)  “cooperative investment plan” means the cooperative investment plan adopted under the Act respecting the Ministère du Développement économique, de l’Innovation et de l’Exportation (chapter M-30.01);

(c)  “total income” means the total income of an individual within the meaning of paragraph j of section 965.1;

(c.1)  “qualified partnership” means a partnership that is a member of a farm cooperative and, within 60 days after the end of the fiscal period in which it acquired a qualifying security and not later than 31 January of the year immediately following the year in which the said fiscal period ends, files with the farm cooperative a written declaration indicating the share of each of its members of the income or loss of the partnership for that fiscal period;

(d)  “qualifying security” means a qualifying security within the meaning of the cooperative investment plan.

1986, c. 15, s. 150; 1987, c. 21, s. 67; 1988, c. 41, s. 89; 1992, c. 1, s. 145; 1994, c. 16, s. 51; 1995, c. 63, s. 108; 1997, c. 3, s. 71; 1999, c. 8, s. 20; 2003, c. 29, s. 139; 2006, c. 8, s. 31.

2006-03-01

965.35. For the purposes of this Title, the expression

(a)  "qualified cooperative" means a qualified cooperative within the meaning of the cooperative investment plan;

(b)  "adjusted cost" means the cost of a qualifying security as determined under sections 965.36 and 965.36.1;

(b.1)  "cooperative investment plan" means the cooperative investment plan adopted under the Act respecting the Ministère du Développement économique et régional et de la Recherche (chapter M-30.01);

(c)  "total income" means the total income of an individual within the meaning of paragraph j of section 965.1;

(c.1)  "qualified partnership" means a partnership that is a member of a farm cooperative and, within 60 days after the end of the fiscal period in which it acquired a qualifying security and not later than 31 January of the year immediately following the year in which the said fiscal period ends, files with the farm cooperative a written declaration indicating the share of each of its members of the income or loss of the partnership for that fiscal period;

(d)  "qualifying security" means a qualifying security within the meaning of the cooperative investment plan.

1986, c. 15, s. 150; 1987, c. 21, s. 67; 1988, c. 41, s. 89; D. 2000-88; 1992, c. 1, s. 145; 1994, c. 16, s. 51; 1995, c. 63, s. 108; 1997, c. 3, s. 71; 1999, c. 8, s. 20; 2003, c. 29, s. 139; O.C. 222-2004.